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Nonprofiteer
← CHILDREN FIRST INC

Form 990 for tax year 2023

Filed by CHILDREN FIRST INC.

Totals

Total revenue
$13,774,568
Total expenses
$13,840,825
Contributions and grants received
$11,781,699
Grants paid
$0
Program service revenue
$1,152,400
Investment income
$37,451
Other revenue
$803,018
Total assets, end of year
$8,830,572
Total liabilities, end of year
$1,773,371
Net assets or fund balances, end of year
$7,057,201
Program services expenses (Part IX)
$12,073,279
Management and general expenses
$750,077
Fundraising expenses
$1,017,469
Program service expenses (Part III)
$12,073,279

Program services were 87.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $109,500

  • 1e · Government grants (contributions)

    $9,016,866

  • 1f · All other contributions, gifts and grants

    $2,655,333

  • 2a · Program service revenue: Contract Revenue

    total $1,152,400 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $36,465 · unrelated business $0 · excluded $36,465

  • 7a · Gross sales of assets other than inventory

    securities $1,006,138

  • 7b · Less cost or other basis and sales expenses

    securities $1,005,152

  • 7c · Gain or loss

    securities $986

  • 7d · Net gain or loss

    total $986 · related or exempt $0 · unrelated business $0 · excluded $986

  • 8a · Fundraising events: gross income

    $1,035,652

  • 8b · Fundraising events: direct expenses

    $233,342

  • 8c · Net income from fundraising events

    total $802,310 · unrelated business $0 · excluded $802,310

  • 11a · Other revenue: Miscellaneous income

    total $708 · related or exempt $708 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $708

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $315,990 · program services $0 · management and general $315,990 · fundraising $0

  • 7 · Other salaries and wages

    total $7,991,830 · program services $7,294,184 · management and general $100,331 · fundraising $597,315

  • 8 · Pension plan contributions

    total $420,125 · program services $396,121 · management and general $0 · fundraising $24,004

  • 9 · Other employee benefits

    total $1,114,512 · program services $1,049,410 · management and general $16,927 · fundraising $48,175

  • 10 · Payroll taxes

    total $609,345 · program services $543,708 · management and general $25,501 · fundraising $40,136

  • 11g · Fees: other

    total $987,525 · program services $716,453 · management and general $213,711 · fundraising $57,361

  • 13 · Office expenses

    total $37,899 · program services $25,340 · management and general $5,277 · fundraising $7,282

  • 22 · Depreciation, depletion and amortization

    total $357,162 · program services $304,820 · management and general $28,161 · fundraising $24,181

  • 23 · Insurance

    total $224,429 · program services $191,805 · management and general $17,201 · fundraising $15,423

  • 24a · Other expenses: Repairs and maintenance

    total $293,337 · program services $288,215 · management and general $2,477 · fundraising $2,645

  • 24b · Other expenses: Utilities and telephone

    total $189,695 · program services $175,681 · management and general $4,607 · fundraising $9,407

  • 24c · Other expenses: Transportation

    total $22,442 · program services $15,421 · management and general $1,533 · fundraising $5,488

  • 24d · Other expenses: Staff training and travel

    total $139,316 · program services $125,744 · management and general $4,713 · fundraising $8,859

  • 24e · All other expenses

    total $1,137,218 · program services $946,377 · management and general $13,648 · fundraising $177,193

  • 26 · Joint costs (an allocation of the lines above)

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $2,778,029 · end of year $2,061,570

  • 3 · Pledges and grants receivable

    beginning of year $280,627 · end of year $443,740

  • 9 · Prepaid expenses and deferred charges

    beginning of year $288,958 · end of year $187,197

  • 10a · Land, buildings and equipment: cost or other basis

    $10,150,935

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,505,931

  • 10c · Land, buildings and equipment, net

    beginning of year $4,578,128 · end of year $4,645,004

  • 11 · Investments: publicly traded securities

    beginning of year $1,005,569 · end of year $1,476,079

  • 15 · Other assets

    beginning of year $15,099 · end of year $16,982

  • 17 · Accounts payable and accrued expenses

    beginning of year $462,165 · end of year $425,210

  • 19 · Deferred revenue

    beginning of year $1,265,086 · end of year $1,260,662

  • 23 · Secured mortgages and notes payable

    beginning of year $95,701 · end of year $87,499

  • 27 · Net assets without donor restrictions

    beginning of year $6,904,128 · end of year $6,698,288

  • 28 · Net assets with donor restrictions

    beginning of year $219,330 · end of year $358,913

Mission and programs · 2023

Mission

Children Firsts mission is: Strengthening children and families by improving the quality of their lives through a comprehensive approach to development, education, health and well-being.

Activities or mission (Part I)

In 2023, Children First provided early childhood education and family strengthening services to 557 at-risk children, ages birth to 5, and their families. Children receive high quality education to ensure healthy development and kindergarten readiness.

  • Head Start - Serving at-risk and economically vulnerable families with young children, Head Start is a program tailored for children three to five years of age which provides early education, health, dental, vision, hearing and developmental screenings, and coordination of appropriate therapies to address the individual childs needs. Services also include support for the entire family through family strengthening classes and individual family goal setting to achieve economic self sufficiency. 268 children were served during the 2023 calendar year (for the 2022-23 academic year - 174 children were served from Jan - June; 94 additional children were enrolled from August - December). This is an unduplicated count. Program of Excellence designation renewal obtained in 2023 designating Children First amongst the top 1% of Head Start / Early Head Start programs nationwide.

    Expenses $3,493,597

  • Early Head Start - Also serving at-risk and economically vulnerable families with very young children, Early Head Start is a program designed for expectant families and their children, birth to three years of age. Following the comprehensive Head Start model, program provides children and families with a wide array of early childhood development, health, and support services. 278 children were served during the 2023 calendar year (for the 2022/23 academic year - 200 children were served from Jan - June; 78 additional children were enrolled from August - December). This is an unduplicated count. Program of Excellence designation renewal obtained in 2023.

    Expenses $5,928,565

  • Early Childhood Education - The Early Childhood Education program is based on the Head Start/Early Head Start model This program is for children six weeks to five years of age. The children and families receive high quality services and are provided very significant scholarship support. In addition to the 11 full time Early Childhood Education clients, Children First served 72 children in extended before and after care programs on average each month. The summer learning program served 216 children (duplicated count), which includes children who were served during the school year in Head Start or Early Head Start programs in 2023.

    Expenses $1,721,124

  • Families First Initiative - This comprehensive family strengthening program offers a variety of services focusing on family strengthening, engagement and enrichment programs. $98,569 Other Program Services - $831,424 Families First Institute Summary of Classes and Activities January 1, 2023 - December 31, 2023: Nurturing Dads Class - 2 series of classes, Job Skills Training Class - 3 series of classes, Budgeting & Family Finances - 5 series of classes, Positive Solutions For Families - 4 series of classes, Circle of Security - 5 series of classes, ESOL English for Speakers of Other languages - 8 series of classes

    Expenses $929,993

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Andrea Johnson

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Robert Moulds

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Barbara Benson

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Michael Suarez

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Rebecca Lieberher

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Linda Monda

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Howard Berman

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Kenneth Hughes

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Joe Stephan

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Elenor Maxheim

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Brock Leach

    Chair

    Total calculated
    $0
    Hours/week
    3

  • Jacqueline Ray

    Chair Emeritus

    Total calculated
    $0
    Hours/week
    0.5

  • Keith Johnson

    Vice Chair

    Total calculated
    $0
    Hours/week
    0.5

  • Lisa Giglio

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Elizabeth Stamoulis

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Philip Tavill

    President & CEO

    Total calculated
    $315,990
    From this org
    $276,904
    From related orgs
    $0
    Other
    $39,086
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $276,904
    Bonus
    $0
    Other
    $0
    Deferred
    $19,382
    Nontaxable benefits
    $19,704
    Filer's total
    $315,990

  • Jessica Rogers

    Highest Compensated Employee

    Total calculated
    $254,159
    From this org
    $231,133
    From related orgs
    $0
    Other
    $23,026
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $216,133
    Bonus
    $15,000
    Other
    $0
    Deferred
    $16,113
    Nontaxable benefits
    $6,913
    Filer's total
    $254,159

  • Kathleen Sullivan

    Highest Compensated Employee

    Total calculated
    $164,075
    From this org
    $153,297
    From related orgs
    $0
    Other
    $10,778
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,297
    Bonus
    $0
    Other
    $0
    Deferred
    $10,729
    Nontaxable benefits
    $49
    Filer's total
    $164,075

  • Brigette Davis

    Highest Compensated Employee

    Total calculated
    $135,376
    From this org
    $119,559
    From related orgs
    $0
    Other
    $15,817
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
24 June 2024
IRS schema version
2023v5.1
Source object
202412049349301016

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